安徽省农业特产税改征农业税的改革探索(1993—2006)

The Reform Exploration of Replacing Agricultural Special Tax with Agricultural Tax in Anhui Province(1993—2006)

农业特产税为我国“农业四税”之一。它曾是农业税的重要组成部分,但又与后者时分时合,并最终随农业税一起于2006年被一并取消。早在20世纪90年代,安徽省就进行了包括农业特产税在内的农村税费制度改革的探索。2003年,在县级试点的基础上,安徽省又率先以省为单位进行农业特产税改征农业税的试点。安徽省的农业特产税改革实践,为后续全国范围内的全面改革提供了经验。

The special agricultural product tax was one of the“four agricultural taxes”in China.It used to be an important part of agricultural tax,before being divided into a separate tax,and it was eventually abolished along with the agricultural tax in 2006.As early as in the 1990s,Anhui province carried out the exploration in the reform of rural taxes and fees firstly,including the tax on special agricultural products.In 2003,on the basis of the county-level pilot projects,Anhui province took the lead in the experiment of replacing agricultural special tax with agricultural tax,which provides a reference for the following nationwide comprehensive reform of rural taxes and fees.